Impact of Tobacco Excise Tax Reform on Smokers'Negative Sentiment
In order to explore the extended benefits of tobacco excise tax reform on smokers'negative emo-tions,an empirical research was carried out by constructing a difference-in-difference model.It was based on the panel data of the five periods of the Chinese Family Longitudinal Survey from 2012 to 2020.The re-sults show that the tobacco excise tax reform policy significantly reduces the negative sentiment level of smokers and improves the mental health of residents.Heterogeneity tests showed that the policy effect is more significant for rural smokers,smokers with less than college,smokers with fewer than two children,smokers under 60 years old,employed smokers,and smokers with medium socioeconomic status.The meditation test proves that the policy affects the level of smokers'negative emotional by reducing smokers'smoking decisions.Household economic status and social support have moderating effects that can amplify the effects of the policy.
tobacco consumption taxtobacco controlnegative emotionsdifference-in-difference model
万方数据
